December 14, 2018

THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017

CHAPTER I- PRELIMINARY

1. Short title, extent and commencement
2. Definitions

CHAPTER II- Administration

3. APPOINTMENT OF OFFICERS
4. AUTHORISATION OF OFFICERS OF STATE TAX OR UNION TERRITORY TAX AS PROPER OFFICER IN CERTAIN CIRCUMSTANCES

CHAPTER III- LEVY AND COLLECTION OF TAX

5. Levy and collection of Integrated Goods and Services Tax
6. Power to grant exemption from tax

CHAPTER IV- Determination of Nature of Supply

7. INTER-STATE SUPPLY
8. INTRA-STATE SUPPLY
9. SUPPLIES IN TERRITORIAL WATERS

CHAPTER V- Place of Supply of Goods or Services or Both

10. PLACE OF SUPPLY OF GOODS OTHER THAN SUPPLY OF GOODS IMPORTED INTO, OR EXPORTED FROM INDIA
 11. PLACE OF SUPPLY OF GOODS IMPORTED INTO, OREXPORTED FROM INDIA

12.PLACE OF SUPPLY OF SERVICES WHERE LOCATION OF SUPPLIER AND RECIPIENT IS IN INDIA

CHAPTER VI- INPUT TAX CREDIT

13. Claim of input tax credit, provisional acceptance, matching, reversal and reclaim of input tax credit or reduction in output tax liability
14. Transfer of input tax credit

CHAPTER VII- APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS

15. Apportionment of tax collected under the Act and settlement of funds

CHAPTER VIII- ZERO RATED SUPPLY

16. Zero rated supply

CHAPTER IX- MISCELLANEOUS

17. Application of certain provisions of the CGST Act, 2016
18. Power to make rules
19. Tax wrongfully collected and deposited with the Central or a State Government
20. Refund of IGST paid on supply of goods to outbound tourist

CHAPTER X- TRANSITIONAL PROVISIONS

21. Import of services or inter-State supply of goods and/or services made on or after the appointed day

CHAPTER XI – ADMINISTRATION

22. Classes of officers under the Integrated Goods and Services Tax Act, 2016
23. Appointment of officers under the Integrated Goods and Services Tax Act, 2016
24. Appointment of Officers of SGST as proper office in proper circumstances